中华人民共和国海关法
CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA
From：青岛希尼尔翻译公司 http://www.sinosenior.com.cn
中华人民共和国海关法
CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA
第一条 为了维护国家的主权和利益，加强海关监督管理，促进对外经济贸易和科技文化交往，保障社会主义现代化建设，特制定本法。
[Article 1] This Law has been formulated with a view of safeguarding national
sovereignty and interests, strengthening Customs control, promoting exchanges in
the areas of economy, trade, science, technology and culture with foreign
countries and protecting the construction of socialist modernization.
第二条 中华人民共和国海关是国家的进出关境（以下简称进出境）监督管理机关。
[Article 2] The Customs of the People's Republic of China is a state organ
responsible for the control over inbound and outbound activities through the
Customs territory.
海关依照本法和其他有关法律、法规，监管进出境的运输工具、货物、行李物品、邮递物品和其他物品（以下简称进出境运输工具、货物、物品），征收关税和其他税、费，查缉走私，并编制海关统计和办理其他海关业务。
The Customs shall, in accordance with this Law and other related laws and
regulations, exercise control over the inbound and outbound means of transport,
goods, traveller's luggage, and postal items and other articles (hereinafter
referred to as inbound and outbound means of transport, goods and articles);
collect Customs duties and other taxes and fees; prevent smuggling; compile
Customs statistics and deal with other Customs affairs.
第三条 国务院设立海关总署，统一管理全国海关。
[Article 3] The State Council establishes the Customs General Administration
to govern uniformly all Customs in the country.
国家在对外开放的口岸和海关监管业务集中的地点设立海关。海关的隶属关系不受行政区划的限制。
The State establishes the customs at the ports open to foreign countries and
other localities where Customs affairs are concentrated. Administratively
Customs offices are not subordinate to the government administration of various
levels.
海关依法独立行使职权，向海关总署负责。
The local Customs shall perform its functions and exercise its powers
independently and be accountable only to the Customs General Administration.
第四条 海关可以行使下列权力：
[Article 4] The Customs is invested with the following powers:
（一）检查进出境运输工具，查验进出境货物、物品；对违反本法或者其他有关法律、法规的，可以扣留。
(1) To check the inbound and outbound means of transport, examine inbound and
outbound goods and articles; to detain those in violation of this Law or other
related laws and regulations;
（二）查阅进出境人员的证件；查问违反本法或者其他有关法律、法规的嫌疑人，调查其违法行为。
(2) To verify the papers and identifications of inbound and outbound
personnel; to interrogate those suspected of violating this Law or other related
laws and regulations, and to investigate their illegal activities;
（三）查阅、复制与进出境运输工具、货物、物品有关的合同、发票、帐册、单据、记录、文件、业务函电、录音录像制品和其他资料；对其中与违反本法或者其他有关法律、法规的进出境运输工具、货物、物品有牵连的，可以扣留。
(3) To examine or make copy of contracts, invoices, accounts, bills, records,
documents, business letters, tape recordings, video recordings and other data
which are related to the inbound and outbound means of transport, goods and
articles; to detain those connected with the means of transport, goods and
articles which are involved in violations of this Law or other laws and
regulations;
（四）在海关监管区和海关附近沿海沿边规定地区，检查有走私嫌疑的运输工具和有藏匿走私货物、物品嫌疑的场所，检查走私嫌疑人的身体；对走私罪嫌疑人，经关长批准，可以扣留移送司法机关，扣留时间不超过二十四小时，在特殊情况下可以延长至四十八小时。
(4) To search the means of transport suspected of smuggling and storage places
suspected of concealment of smuggled goods and to search those persons suspected
of smuggling within the Customs surveillance zone and specified border and
coastal areas near a Customs office. Upon the approval of the director of the
Customs house, to detain the suspected smuggler and hand him over to the
judicial organ. The duration of detention shall not exceed 24 hours under normal
circumstances, but it may be extended to 48 hours in special cases.
海关附近沿海沿边规定地区的范围，由海关总署和国务院公安部门会同有关省级人民政府确定。
The range of the specified border and coastal areas shall be defined by the
Customs General Administration in conjunction with the Ministry of Public
Security and provincial governments concerned.
（五）进出境运输工具或者个人违抗海关监管逃逸的，海关可以连续追至海关监管区和海关附近沿海沿边规定地区以外，将其带回处理。
(5) To pursue and seize those inbound and outbound means of transport, or
persons defying and escaping from Customs control, the pursuit of which may be
continued beyond the Customs surveillance zone or the specified nearby border
and coastal areas so that the transport means or persons in question may be
booked and dealt with according to the proper procedures.
（六）海关为履行职责，可以配备武器。海关工作人员佩带和使用武器的规则，由海关总署会同国务院公安部门制定，报国务院批准。
(6) The Customs may be provided with fire arms for performing its duty. The
rules governing the bearing and using of fire arms by the Customs officer shall
be drawn up by the Customs General Administration in conjunction with the
Ministry of Public Security and approved by the State Council.
第五条
进出境运输工具、货物、物品，必须通过设立海关的地点进境或者出境。在特殊情况下，需要经过未设立海关的地点临时进境或者出境的，必须经国务院或者国务院授权的机关批准，并依照本法规定办理海关手续。
[Article 5] All inbound and outbound means of transport, goods, articles shall
enter or leave the country at places (points) where a Customs office is located.
Where temporary inbound or outbound passage at a place without a Customs office
is requested in a special case, permission shall have to be obtained from the
State Council or a department empowered by the State Council and the Customs
formalities shall be followed in accordance with relevent provisions of this
Law.
第六条 进出口货物，除另有规定的外，由海关准予注册的报关企业或者有权经营进出口业务的企业负责办理机关纳税手续。上述企业的报关员应当经海关考核认可。
[Article 6] Unless otherwise provided for, all import and export goods shall
be declared and their duties paid by declaration units which have been
registered with the Customs or by enterprises authorized to engage in import or
export business. The declarants of the above-mentioned units and enterprises
shall be tested and approved by the Customs.
进出境物品的所有人可以自行办理报关纳税手续，也可以委托他人办理报关纳税手续。
The Customs formalities concerning declaration and duty payment of inbound and
outbound articles may be fulfilled by the owner or other person entrusted by the
owner as his agent.
接受委托办理报关手续的代理人，应当遵守本法对其委托人的各项规定。
The agent entrusted for Customs declaration purposes shall abide by all
provisions of this Law applicable to the owner.
第七条 海关工作人员必须遵守法律、法规，秉公执法，忠于职守，文明服务。
[Article 7] All Customs officers shall abide by the laws and regulations,
enforce the law justly, be loyal to their duties and perform them in a manner as
befits a public service.
海关依法执行职务，任何单位和个人不得阻挠。
No units or individuals shall obstruct the Customs in performing its duties.
海关执行职务受到抗拒时，执行有关任务的公安机关和人民武装警察部队应当予以协助。
Where such obstruction occurs while the Customs officer performs his duty, the
public security organs and the troop of the People's Armed Police responsible
for such matters shall provide assistance.
第二章 进出境运输工具
CHAPTER II INBOUND AND OUTBOUND MEANS OF TRANSPORT
第八条 进出境运输工具到达或者驶离设立海关的地点时，运输工具负责人应当向海关如实申报，交验单证，并接受海关监管和检查。
[Article 8] When inbound and outbound means of transport call at or intend to
leave a place where a Customs office is located, the carrier shall make an
accurate declaration, lodge or present papers and documents to the Customs and
be subject to Customs control.
停留在设立海关的地点的进出境运输工具，未经海关同意，不得擅自驶离。
All inbound and outbound means of transport that stop or berth at a place
where a Customs office is located shall not depart without prior approval by the
Customs.
进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点的，应当符合海关监管要求，办理海关手续；未办结海关手续的，不得改驶境外。
Before any inbound or outbound means of transport intends to move from one
Customs point to another, requirements for Customs control shall be met, Customs
formalities shall be followed and any deviation to foreign territory before it
is cleared by the Customs is prohibited.
第九条
进境运输工具在进境以后向海关申报以前，出境运输工具在办结海关手续以后出境以前，应当按照交通主管机关规定的路线行进；交通主管机关没有规定的，由海关指定。
[Article 9] Inbound means of transport pending declaration to the Customs
after entering the territory and outbound means of transport pending to leave
the territory after being cleared by the Customs shall both move along the route
specified by the competent communications organs or the Customs in case the
communications organs have no such specification.
第十条 进出境船舶、火车、航空器到达和驶离时间、停留地点、停留期间更换地点以及装卸货物、物品时间，运输工具负责人或者有关交通运输部门应当事先通知海关。
[Article 10] The time of arrival or departure, the place of stay, any moving
during their stay and the time for loading or discharging the cargoes or
articles of all inbound and outbound vessels, trains and aircraft shall be
notified in advance to the Customs by the carrier or related communications and
transport units.
第十一条 运输工具装卸进出境货物、物品或者上下进出境旅客，应当接受海关监管。
[Article 11] The loading and discharging of inbound and outbound cargoes and
articles, the embarking and disembarking of inbound and outbound passengers from
or to the means of transport shall be carried out under Customs control.
货物、物品装卸完毕，运输工具负责人应当向海关递交反映实际装卸情况的交接单据和记录。
Upon the completion of loading or discharging of such goods and articles, the
carrier shall submit to the Customs the delivery receipt and records containing
the actual situation.
上下进出境运输工具的人员携带物品的，应当向海关如实申报，并接受海关检查。
Articles carried by the person embarking or disembarking the inbound and
outbound means of transport shall be declared to the Customs accurately and
subject to Customs examination.
第十二条
海关检查进出境运输工具时，运输工具负责人应当到场，并根据海关的要求开启航室、房间、车门；有走私嫌疑的，并应当开拆可能藏匿走私货物、物品的部位，搬移货物、物料。
[Article 12] While the inbound or outbound means of transport is being
searched by the Customs, the officer in charge of the carrier shall be present
and the hatches of holds and the doors of cabins, rooms and vehicles shall
remain open as required by the Customs. In case that smuggling is suspected, the
compartment where smuggled goods may be stored shall be dismantled and the goods
or materials shall be removed.
海关根据工作需要，可以派员随运输工具执行职务，运输工具负责人应当提供方便。
Where deemed necessary, the Customs may dispatch officers to perform duties on
board the means of transport and the officer in charge of the carrier shall
render the necessary assistance or facilities.
第十三条 进境的境外运输工具和出境的境内运输工具，未向海关办理手续并缴纳关税，不得转让或者移作他用。
[Article 13] Inbound means of transport of foreign registry and outbound means
of transport of domestic registry shall not have their ownership transferred or
used for other purposes before having gone through the Customs formalities and
their Customs duties paid.
第十四条 进出境船舶和航空器兼营境内客、货运输，需经海关同意，并应当符合海关监管要求。
[Article 14] Where inbound and outbound vessels and aircraft are also engaged
in transport of goods or passengers within the territory of China, Customs
approval shall be obtained and requirements for Customs control shall be
satisfied.
进出境运输工具改营境内运输，需向海关办理手续。
Inbound or outbound means of transport that change over to transport inside
the territory of China shall go through the Customs formalities before hand as
required.
第十五条 沿海运输船舶、渔船和从事海上作业的特种船舶，未经海关同意，不得载运或者换取、买卖、转让进出境货物、物品。
[Article 15] Coastal vessels, fishing boats and special ships engaged in
operation on sea shall not carry, exchange, purchase, or transfer the ownership
of inbound or outbound goods and articles without prior Customs approval.
第十六条 进出境船舶和航空器，由于不可抗力的原因，被迫在未设立海关的地点停泊、降落或者抛掷、起卸货物、物品，运输工具负责人应当立即报告附近海关。
[Article 16] Where an inbound or outbound vessel or aircraft is forced to call
or land at places without a Customs office, or jettison or discharge goods at
such places owing to force majeure, the officer of the carrier in charge shall
report the matter to the nearby Customs without delay.
第三章 进出境货物
CHAPTER III INBOUND AND OUTBOUND GOODS
第十七条 进口货物自进境起到办结海关手续止，出口货物自向海关申报起到出境止，过境、转运和通运货物自进境起到出境止，应当接受海关监管。
[Article 17] All the following goods shall be subject to Customs control:
import goods from the time of entering the territory of China till the
completion of the Customs formalities, export goods from the time the Customs
declaration is made right up to the time of leaving the territory, and goods in
transit, transshipment and through shipment from the time they enter the
territory up to the time they leave the territory.
第十八条
进口货物的收货人、出口货物的发货人应当向海关如实申报，交验进出口许可证和有关单证。国家限制进出口的货物，没有进出口许可证的，不予放行，具体处理办法由国务院规定。
[Article 18] The consignee for import goods and consignor for export goods
shall make an accurate declaration, submit the import or export license and the
relevant papers and documents to the Customs. Without an import or an export
license, goods subject to import or export control by the State shall not be
released. Details shall be specified by the State Council.
进口货物的收货人应当自运输工具申报进境之日起十四日内，出口货物的发货人除海关特准的外应当在装货的二十四小时以前，向海关申报。
Declaration with the Customs shall be made by the consignee for import goods
within 14 days after the inbound means of transport declares its arrival and,
unless specially approved by the Customs, 24 hours before loading for export
goods by the consignor.
进口货物的收货人超过前款规定期限未向海关申报的，由海关征收滞报金。
Where the consignee of import goods fails to declare with the Customs within
the time limit mentioned above, a fee for delayed declaration shall be charged
by the Customs.
第十九条
进出口货物应当接受海关查验。海关查验货物时，进口货物的收货人、出口货物的发货人应当到场，并负责搬移货物，开拆和重封货物的包装。海关认为必要时，可以径行开验、复验或者提取货样。
[Article 19] All import and export goods shall be subject to Customs
examination. While goods are being examined by the Customs, the consignee for
import goods or consignor for export goods shall be present and responsible for
moving the goods, opening and restoring the package. Where deemed necessary, the
Customs may examine, re-examine the goods or take samples in the absence of the
consignee or consignor.
经收发货人申请，海关总署批准，其进出口货物可以免验。
Upon the application of the consignee or consignor and being approved by the
Customs General Administration, import or export goods may be exempted from
examination.
第二十条 除海关特准的外，进出口货物在收发货人缴清税款或者提供担保后，由海关签印放行。
[Article 20] Unless specially approved by the Customs, import and export goods
shall be released only upon endorsement by the Customs after duties have been
paid or a proper guarantee has been submitted.
第二十一条
进口货物的收货人自运输工具申报进境之日起超过三个月未向海关申报的，其进口货物由海关提取变卖处理。所得价款在扣除运输、装卸、储存等费用和税款后，尚有余款的，自货物变卖之日起一年内，经收货人申请，予以发还；逾期无人申请的，不缴国库。
[Article 21] Where the consignee fails to declare with the Customs within 3
months from the date of declaration of the means of transport concerned, the
goods shall be taken over and sold off by the Customs. The balance of the
proceeds of the sale after deduction of expenses for transport, loading and
discharging, storage, duties and taxes, may be returned to the consignee within
one year upon application. If a claim is not made within the time limit, the
money shall be turned over to the State Treasury.
确属误卸或者溢卸的进境货物，经海关审定，由原运输工具负责人或者货物的收发货人自该运输工具卸货之日起三个月内，办理退运或者进口手续；
For inbound goods, which are proven to have been misdischarged or
over-discharged, after being verified by the Customs, the necessary procedures
for their reshipment back to the original destination or for their import shall
be undertaken by the officer of the carrier in charge of the means of transport
which carried them or the consignee or the consignor of the goods within 3
months from the date of discharging from the means of transport.
必要时，经海关批准，可以延期三个月。逾期未办手续的，由海关按前款规定处理。
The duration, when necessary, may be extended another 3 months upon Customs
approval. If the formalities are not accomplished with the time limit, the goods
shall be disposed of by the Customs in accordance with the preceding provision.
前两款所列货物不宜长期保存的，海关可以根据实际情况提前处理。
In case that the above-mentioned goods are not suitable for storage over a
long period of time, they shall be disposed of before the time limit by the
Customs according to the actual situation.
收货人或者货物所有人声明放弃的进口货物，由海关提取变卖处理；所得价款扣除运输、装卸、储存等费用后，上缴国库。
Import goods abandoned by the consignee or the owner with a statement to that
effect shall be taken over and sold off by the Customs, and the proceeds of such
sale, after deducting the expense for transport, discharge, and storage, shall
be turned over to the State Treasury.
第二十二条 经海关批准暂时进口或者暂时出口的货物，应当在六个月内复运出境或者复运进境；在特殊情况下，经海关同意，可以延期。
[Article 22] Goods that are imported or exported on a temporary basis and
approved by the Customs shall be taken out of or into the territory within 6
months. In special cases, this time limit may be extended upon Customs approval.
第二十三条 经营保税货物的储存、加工、装配、寄售业务，需经海关批准，并办理注册手续。
[Article 23] The operation of the storage, processing, assembling and
consignment sales of the bonded goods shall be approved by the registered with
the Customs.
第二十四条 进口货物应当由收货人在货物的进境地海关办理海关手续，出口货物应当由发货人在货物的出境地海关办理海关手续。
[Article 24] Customs formalities for import goods shall be completed by the
consignee at the place where the goods entering the territory and for export
goods, by the consignor, at the place where the goods leave the territory.
经收发货人申请，海关同意，进口货物的收货人可以在设有海关的指运地、出口货物的发货人可以在设有海关的启运地办理海关手续。上述货物的转关运输，应当符合海关监管要求；必要时，海关可以派员押运。
Upon the application of consignee or consignor, and being approved by the
Customs, formalities for import goods may be completed at the place of
destination, and for export goods, at the place of departure, provided that
these places have a Customs office. The transport of such goods from one Customs
to another shall comply with the Customs control requirements. When deemed
necessary, such conveyance shall be done under the escort of a Customs officer.
经电缆、管道或者其他特殊方式输送进出境的货物，经营单位应当定期向指定的海关申报和办理海关手续。
Where goods entering or leaving the territory by electric cable, pipeline or
other specific modes of transport, the business units concerned shall make the
declaration with the designated Customs and complete the Customs formalities at
regular intervals.
第二十五条 过境、转运和通运货物，运输工具负责人应当向进境地海关如实申报，并应当在规定期限内运输出境。
[Article 25] All transit, transshipment and through-shipment goods shall be
declared with the Customs at the place where they enter the territory or are
shipped out of the territory within the specified time limit.
海关认为必要时，可以查验过境、转运和通运货物。
Where deemed necessary, the Customs may examine such goods.
第二十六条 海关监管货物，未经海关许可，任何单位和个人不得开拆、提取、交付、发运、调换、改装、抵押、转让或者更换标记。
[Article 26] Without Customs approval, goods under Customs control shall not
be opened, picked up, delivered, conveyed, replaced, repacked, mortgaged or
transferred, and their identifications or marks shall not be changed by any unit
or person.
海关加施的封志，任何人不得擅自开启或者损毁。
Seals affixed by the Customs shall not be opened or broken by any person
without Customs authorization.
存放海关监管货物的仓库、场所的经理人应当按照海关规定，办理收存、交付手续。
The manager of warehouses and places which store the goods under Customs
control shall fulfill the formalities of keeping an account for the receipt and
delivery in accordance with the Customs provisions.
在海关监管区外存放海关监管货物，应当经海关同意，并接受海关监管。
The storage of goods under Customs control at a place outside the Customs
surveillance zone shall be approved by the Customs and subject to Customs
control.
第二十七条
进出境集装箱的监管办法、打捞进出境货物和沉船的监管办法、边境小额贸易进出口货物的监管办法，以及本法具体列明的其他进出境货物的监管办法，由海关总署或者由海关总署会同国务院有关部门另行制定。
[Article 27] Rules governing the inbound and outbound containers, rules
governing the salvage of inbound and outbound goods and sunken ships, rules
governing import and export goods under small-scale border trade and rules
governing other inbound and outbound goods not specified in this Law shall be
drawn up by the customs General Administration independently or in conjunction
with the relevant department under the State Council.
第四章 进出境物品
CHAPTER IV INBOUND AND OUTBOUND ARTICLES
第二十八条 个人携带进出境的行李物品、邮寄进出境的物品，应当以自用、合理数量为限，并接受海关监管。
[Article 28] Inbound and outbound luggage carried by individuals and inbound
and outbound articles sent by post shall be for personal use, in reasonable
quantities and subject to Customs control.
第二十九条 进出境物品的所有人应当向海关如实申报，并接受海关查验。
[Article 29] All inbound and outbound articles shall be accurately declared
with the Customs by the owner, and be subject to Customs examination.
海关加施的封志，任何人不得擅自开启或者损毁。
Seals affixed by the Customs shall not be opened or broken by any person
without authorization.
第三十条 进出境邮袋的装卸、转运和过境，应当接受海关监管。邮政企业应当向海关递交邮件路单。
[Article 30] The loading, unloading, conveyance and transit of inbound and
outbound mail bags shall be subject to Customs control, and a covering way bill
shall be lodged with the Customs by the units engaged in postal service.
邮政企业应当将开拆及封发国际邮袋的时间事先通知海关，海关应当按时派员到场监管查验。
The units engaged in postal service shall inform the Customs in advance of the
time for the opening and sealing of international mail bags; the Customs shall
dispatch officers to the spot to exercise control over the bags in time.
第三十一条 邮运进出境的物品，经海关查验放行后，有关经营单位方可投递或者交付。
[Article 31] Inbound and outbound articles sent by post shall be delivered or
handed over only after they have been examined and released by the Customs.
第三十二条 经海关登记准予暂时免税进境或者暂时免税出境的物品，应当由本人复带出境或者复带进境。
[Article 32] Inbound or outbound articles registered with the Customs and
temporarily exempted from Customs duty upon approval shall be brought out or
into the territory again by the person on his own.
过境人员未经海关批准，不得将其所带物品留在境内。
Persons passing through the territory shall not leave behind the articles they
carry in the territory without Customs approval.
第三十三条
进出境物品所有人声明放弃的物品、在海关规定期限内未办理海关手续或者无人认领的物品，以及无法投递又无法退回的进境邮递物品，由海关依照本法第二十一条的规定处理。
[Article 33] Inbound and outbound articles that are abandoned by the owner
with a statement, unclaimed for which Customs formalities are not completed
within the specified time limit, or postal articles which can neither be
delivered nor sent back, shall be disposed of by the Customs in accordance with
Article 21 of this Law.
第三十四条 享有外交特权和豁免的外国机构或者人员的公务用品或者自用物品进出境，依照《中华人民共和国外交特权与豁免条例》的规定办理。
[Article 34] Inbound and outbound articles intended for official or personal
use by foreign missions or personnel enjoying diplomatic privileges and immunity
shall be dealt with in accordance with the Regulations on Diplomatic Privileges
and Immunity of the People's Republic of China.
第五章 关 税
CHAPTER V CUSTOMS DUTIES
第三十五条 准许进出口的货物、进出境的物品，除本法另有规定的外，由海关依照进出口税则征收关税，进出口税则应当公布。
[Article 35] Unless otherwise provided for in this Law, Customs duties shall
be collected in accordance with the Import and Export Tariff (schedules) on
goods permitted to be imported or exported and articles permitted to enter or
leave the territory. The Tariff shall be made public.
第三十六条 进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人。
[Article 36] The consignee of import goods, the consignor of export goods and
the owner of inbound and outbound articles are obligatory Customs duty payer.
第三十七条 进出口货物的纳税义务人，应当自海关填发税款缴纳证的次日起七日内缴纳税款；逾期缴纳的，由海关征收滞纳金。
[Article 37] The obligatory duty payer of import or export goods shall pay the
amount levied within 7 days following the date of issuance of the duty
memorandum. At the expiration of this time-limit, a fee for delayed payment
shall be collected by the Customs.
超过三个月仍未缴纳的，海关可以责令担保人缴纳税款或者将货物变价抵缴；必要时，可以通知银行在担保人或者纳税义务人存款内扣缴。
Where the delay exceeds 3 months, the Customs may either instruct the
guarantor to pay the duty or sell off the goods for compensation. When deemed
necessary, the Customs may request the bank to deduct the amount of duties from
the deposits of the guarantor or the obligatory duty payer.
进出境物品的纳税义务人，应当在物品放行前缴纳税款。
The payment of duty on inbound or outbound articles shall be made by the
obligatory duty payer prior to their release.
第三十八条 进口货物以海关审定的正常到岸价格为完税价格，出口货物以海关审定的正常离岸价格扣除出口税为完税价格。
[Article 38] The price for duty assessment of import goods shall be the normal
CIF price, which shall be recognized by the Customs; the price for duty
assessment of export goods shall be the FOB price, which shall be recognized by
the Customs, minus the export duty.
到岸价格和离岸价格不能确定时，完税价格由海关估定。
Where the CIF or FOB price can not be ascertained, the price for duty
assessment shall be estimated and fixed by the Customs.
进出境物品的完税价格，由海关确定。
The duty-paying value of an inward or outward article shall be fixed by the
Customs
第三十九条 下列进出口货物、进出境物品，减征或者免征关税：
[Article 39] Duty reduction or exemption shall be granted for the import and
export goods and inbound and outbound articles listed below:
（一）无商业价值的广告品和货样；
(1) Advertising matters and trade samples of no commercial value;
（二）外国政府、国际组织无偿赠送的物资；
(2) Materials by foreign governments or international organizations;
（三）在海关放行前遭受损坏或者损失的货物；
(3) Goods suffering damage or loss prior to Customs release;
（四）规定数额以内的物品；
(4) Articles of a quantity or value below the fixed limit;
（五）法律规定减征、免征关税的其他货物、物品；
(5) Other goods and articles enjoying duty reduction or exemption in
accordance with the laws and regulations;
（六）中华人民共和国缔结或者参加的国际条约规定减征、免征关税的货物、物品。
(6) Goods and articles enjoying duty reduction or exemption in accordance with
the international treaties to which the People's Republic of China is either a
contracting or an acceding party.
第四十条
经济特区等特定地区进出口的货物，中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物，有特定用途的进出口货物，用于公益事业的捐赠物资，可以减征或者免征关税。特定减税或者免税的范围和办法，由国务院规定。
[Article 40] Duty reduction or exemption shall be granted to goods imported or
exported by the Special Economic Zones and other specified areas, and by
Sino-foreign joint ventures, contractual joint ventures and wholly foreign-owned
enterprises, and to goods imported or exported for specific purposes, and to
materials donated for public welfare. The State Council will specify the exact
items and enact rules on such reduction and exemption.
边境小额贸易减征或者免征关税的范围和办法，由国务院或者国务院授权的机关规定。
The State Council or the department empowered by the State Council shall also
specify the duty reduction or exemption items of small-scale border trade and
draw up detailed rules on such reduction or exemption.
第四十一条 依照前条规定减征或者免征关税进口的货物、物品，只能用于特定地区、特定企业或者特定用途，未经海关核准并补缴关税，不得移作他用。
[Article 41] All import goods and articles to which duty reduction or
exemption is granted in accordance with the preceding article shall be used only
in specified areas and enterprises and for specific purposes. They shall not be
utilized otherwise unless Customs approval is obtained and duties duly paid.
第四十二条 本法第三十九条、第四十条规定范围以外的临时减征或者免征关税，由海关总署或者海关总署会同国务院财政部门按照国务院的规定审查批准。
Article 42. Temporary duty reduction or exemption not specified in Article 39
and 40 of this law shall be examined and approved by the General Customs
Administration independently or jointly with the financial department under the
State Council in accordance with the regulations of the State Council.
第四十三条 经海关批准暂时进口或者暂时出口的货物，以及特准进口的保税货物，在货物收发货人向海关缴纳相当于税款的保证金或者提供担保后，准予暂时免纳关税。
Article 43. Temporary duty exemption shall be granted for goods approved by
the Customs as temporarily imported or exported items and for bonded goods
imported by special permission after the consignee or the consignor of the goods
submits to the Customs a guarantee or a deposit of an amount equal to the
duties.
第四十四条
进出口货物、进出境物品放行后，海关发现少征或者漏征税款，应当自缴纳税款或者货物、物品放行之日起一年内，向纳税义务人补征。因纳税义务人违反规定而造成的少征或者漏征，海关在三年以内可以追征。
[Article 44] Upon discovery of a short-or non-payment of Customs duty on
import or export goods, or inbound or outbound articles after their release, the
Customs shall collect the money payable from the obligatory duty payer within 1
year of the previous duty payment or the release of the goods or the articles.
If the short-or non-payment of the duty is due to a breach of the Customs
regulations by the obligatory duty payer, the Customs is entitled to recover the
unpaid duty within 3 years.
第四十五条 海关多征的税款，海关发现后应当立即退还；纳税义务人自缴纳税款之日起一年内，可以要求海关退还。
[Article 45] Where an over-levy of duty is discovered, the Customs, shall
refund the money without delay; the duty payer is entitled to ask the Customs
for the refunding within 1 year of the date of duty payment.
第四十六条
纳税义务人同海关发生纳税争议时，应当先缴纳税款，然后自海关填发税款缴纳证之日起三十日内，向海关书面申请复议，海关应当自收到复议申请之日起十五日内作出复议决定；纳税义务人对海关的复议决定不服的，可以自收到复议决定书之日起十五日内向海关总署申请复议；对海关总署作出的复议决定仍然不服的，可以自收到复议决定书之日起十五日内，向人民法院起诉。
[Article 46] Where the obligatory duty payer is involved in a dispute over
duty payment with the Customs, he shall first make the payment of the duty and
then apply to the Customs in writing for a reconsideration of the case within 30
days of the issuance of the duty memorandum. The Customs shall reach a decision
within 15 days after receipt of the application. In case the obligatory duty
payer still has objection against the decision, he is entitled to apply to the
Customs General Administration for a reconsideration of the case within 15 days
after receipt of the decision. If the decision of the Customs General
Administration is still considered unacceptable, the obligatory duty payer may
take legal action at the People's Court within 15 days after receipt of the
decision.
第六章 法律责任
CHAPTER VI LEGAL RESPONSIBILITIES
第四十七条 逃避海关监管，有下列行为之一的，是走私罪：
[Article 47] Any one of the following acts to evade Customs control
constitutes a crime of smuggling:
（一）运输、携带、邮寄国家禁止进出口的毒品、武器、伪造货币进出境的，以牟利、传播为目的运输、携带、邮寄淫秽物品进出境的，或者运输、携带、邮寄国家禁止出口的文物出境的；
(1) To transport, carry or send by post into or out of the territory drugs,
weapons and counterfeit currencies which are prohibited by the State from
importation or exportation; to transport, carry or send by post obscene objects
into or out of the territory aiming at commercial gain or dissemination, or to
transport, carry or send by post out of the territory precious cultural relics
which are prohibited by the State from exportation;
（二）以牟利为目的，运输、携带、邮寄除前项所列物品外的国家禁止进出口的其他物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境的，数额较大的；
(2) For the purpose of commercial gain, to transport, carry or send by post
into or out of the territory the goods or articles which are not listed above
but also prohibited by the State from importation or exportation, and goods and
articles in relatively large quantities or of relatively high value which are
restricted by the State from importation or exportation or subject to Customs
duties in accordance with laws and regulations;
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、特定减税或者免税的货物，数额较大的。
(3) To sell without Customs approval and payment of duties, the bonded goods
imported upon special permission or goods enjoying specified duty reduction or
exemption in relatively large quantities or of relatively high value.
以武装掩护走私的，以暴力抗拒检查走私货物、物品的，不论数额大小，都是走私罪。
Any armed smuggling of goods and articles or resistence by violence to Customs
examination over smuggled goods and articles constitutes a crime of smuggling,
regardless of the quantity or value of the goods and articles involved.
犯走私罪的，由人民法院依法判处刑事处罚包括判处罚金，判处没收走私货物、物品、走私运输工具和违法所得。
Criminal sanctions imposed by the People's Court on persons guilty of
smuggling shall include a fine and confiscation of the smuggled goods and
articles, the means of transport carrying them and illegal incomes obtained
therefrom.
企业事业单位、国家机关、社会团体犯走私罪的，由司法机关对其主管人员和直接责任人员依法追究刑事责任；对该单位判处罚金，判处没收走私货物、物品、走私运输工具和违法所得。
Where an enterprise, an undertaking, a government department or a social
organization commits a crime of smuggling, criminal sanctions shall be imposed
on the person in charge and the person directly responsible for the offence by
the judicial organ, a fine and confiscation of the smuggled goods and articles,
the means of transport carrying them and the illegal incomes obtained therefrom
may also be imposed on such unit.
第四十八条
有本法第四十七条第（二）、（三）项所列行为之一，走私货物、物品数额不大的，或者携带、邮寄淫秽物品进出境不构成走私罪的，由海关没收货物、物品、违法所得，可以并处罚款。
[Article 48] If the smuggled goods and articles involved in one of the acts
listed under 2 and 3 of Article 47 of this Law are not large in quantity, nor
high in value or where the carrying or sending by post of obscene objects into
or out of the territory does not yet constitute a crime of smuggling, the
Customs, while confiscating the goods, articles or illegal incomes obtained
therefrom, may at the same time impose a fine on the person concerned.
第四十九条 有下列行为之一的，按走私罪论处，依照本法第四十七条的规定处罚：
[Article 49] Any of the following acts shall be dealt with as a crime of
smuggling and punishable in accordance with the provisions of Article 47 of this
Law:
（一）直接向走私人非法收购国家禁止进口的物品的，或者直接向走私人非法收购走私进口的其他货物、物品，数额较大的；
(1) To purchase directly and illegally from the smuggler articles which are
prohibited by the State from importation, or to purchase directly and illegally
from the smuggler other smuggled goods and articles in relatively large
quantities or of relative high value.
（二）在内海、领海运输、收购、贩卖国家禁止进出口的物品的，或者运输、收购、贩卖国家限制进出口的货物、物品，数额较大，没有合法证明的。
(2) To transport, purchase or sell on coastal or territorial waters articles
which are prohibited by the State from importation and exportation, or
transport, purchase or sell without legal certification goods and articles which
are restricted by the State from importation or exportation in relatively large
quantities or of relatively high value.
有前款所列行为之一，尚不构成走私罪的，依照本法第四十八条的规定处罚。
Where an act listed above does not yet constitute a crime of smuggling, the
provisions concerning punishments under Article 48 shall be applied.
第五十条 个人携带、邮寄超过合理数量的自用物品进出境，未向海关申报的，责令补缴关税，可以处以罚款。
[Article 50] Any individual who carries or sends by post articles for personal
use into or out of the territory in a quantity exceeding the reasonable limit
and fails to declare them to the Customs shall be made to pay the duties and a
fine.
第五十一条 有下列违反本法关于海关监管规定的行为之一的，可以处以罚款：
[Article 51] A penalty may be imposed for any of the following acts which
violate the regulations on Customs control:
（一）运输工具不经设立海关的地点进出境的；
(1) For a means of transport, to enter or leave the territory at a place
without Customs office;
（二）不将进出境运输工具到达的时间、停留的地点或者更换的地点通知海关的；
(2) Failure to inform the Customs of the arrival and the departure time of the
means of transport and the place of its intended stay or any change of the place
during its stay;
（三）进出口货物、物品或者过境、转运、通运货物向海关申报不实的；
(3) Failure to declare to the Customs accurately the import and export goods
and the transit, transshipment and through goods;
（四）不按照规定接受海关对进出境运输工具、货物、物品进行检查、查验的；
(4) Failure to submit to the checking and examination by the Customs of the
means of transport, goods and articles in accordance with relevant regulations;
（五）进出境运输工具未经海关同意，擅自装卸进出境货物、物品或者上下进出境旅客的；
(5) For an inbound or outbound means of transport, to load or unload inbound
or outbound goods and articles, or to embark and disembark passengers without
Customs approval;
（六）在设立海关的地点停留的进出境运输工具未经海关同意，擅自驶离的；
(6) For an inbound or outbound means of transport staying at a place where a
Customs office is located, to leave without Customs approval;
（七）进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点，尚未办结海关手续又未经海关批准，中途擅自改驶境外或者境内未设立海关的地点的；
(7) For inbound or outbound means of transport intended from one place having
a Customs office to another place having a Customs office, to move out of the
territory or to a point in the territory where there is no Customs office before
completing the clearance formalities and obtaining the Customs approval.
（八）进出境运输工具，未经海关同意，擅自兼营或者改营境内运输的；
(8) For an inbound and outbound means of transport, to engage concurrently in,
or change to, water transport within the territory without Customs approval;
（九）由于不可抗力的原因，进出境船舶和航空器被迫在未设立海关的地点停泊、降落或者在境内抛掷、起卸货物、物品，无正当理由，不向附近海关报告的；
(9) For an inbound or outbound vessel or aircraft which by force majeure stops
or lands at a place without a Customs office, or jettisons or discharges the
cargo in the territory, to fail to report to the Customs nearby without a valid
reason;
（十）未经海关许可，擅自开拆、提取、交付、发运、调换、改装、抵押或者转让海关监管货物的；
(10) To open, pick up, deliver, forward, replace, repack, mortgage or transfer
goods that are under Customs control without Customs approval;
（十一）擅自开启或者损毁海关封志的；
(11) To open or damage sales affixed by the Customs;
（十二）违反本法关于海关监管的其他规定，致使海关不能或者中断对进出境运输工具、货物、物品实施监管的。
(12) Violations of other Customs control regulations contained in this Law
that result in failure or suspension of Customs control over inbound and
outbound means of transport, goods and articles.
第五十二条 人民法院判处没收的走私货物、物品、违法所得、走私运输工具和罚金，海关决定没收的走私货物、物品、违法所得和罚款，全部上缴国库。
[Article 52] All smuggled goods and articles, the smuggling means of transport
employed in the smuggling and the illegal incomes therefrom which are
confiscated by the order of the People's Court or by the decision of the Customs
together with the fines paid shall be turned over to the State Treasury.
法院判处没收的和海关决定没收的走私货物、物品、走私运输工具，由海关依照国务院的规定处理，上缴国库。
It shall be the Customs to deal with and turn over to the State Treasury in
accordance with the regulations of the State Council, all smuggled goods and
articles and the means of transport confiscated by the order of the People's
Court and the decision of the Customs.
第五十三条
当事人对海关的处罚决定不服的，可以自收到处罚通知书之日起三十日内，海关无法通知的，自海关的处罚决定公告之日起三十日内，向作出处罚决定的海关或者上一级海关申请复议；对复议决定仍然不服的，可以自收到复议决定书之日起三十日内，向人民法院起诉。
[Article 53] Where the person concerned objects to the Customs decision of
punishment, he may apply for reconsideration of the case either to the Customs
making the decision or to one at a higher level, within 30 days after receipt of
the notification of punishment or 30 days after the punishment is made public in
case it is impossible to send such notification. If the person concerned finds
the decision reached after the reconsideration still unacceptable, he may take
his case to the People's Court within 30 days after receipt of the decision.
当事人也可以自收到处罚通知书之日或者自海关的处罚决定公告之日起三十日内，直接向人民法院起诉。
The person concerned may also take his case directly to the People's Court
within 30 days after receipt of the notification of punishment or 30 days after
the punishment is made public.
当事人逾期不履行海关的处罚决定又不申请复议或者向人民法院起诉的，作出处罚决定的海关可以将其保证金没收或者将其被扣留的货物、物品、运输工具变价抵缴，也可以申请人民法院强制执行。
If the person concerned refuses to carry out the Customs decision and fails to
apply for a reconsideration of the case to the People's Court within the
time-limit, the Customs making the decision may confiscate the deposit of the
person concerned, sell off his goods, articles and means of transport detained,
or apply to the People's Court for an injunction to enforce the execution of the
decision.
第五十四条 海关在查验进出境货物、物品时，损坏被查验的货物、物品的，应当赔偿实际损失。
[Article 54] Any damage to any inbound and outbound goods or articles caused
by Customs examination, the actual loss shall made up by the Customs.
第五十五条 海关工作人员私分没收的走私货物、物品的，依照刑法第一百五十五条的规定追究刑事责任。
[Article 55] Any criminal responsibility shall be prosecuted in accordance
with Article 155 of the Criminal Law of the People's Republic of China in case
the Customs personnel divide up the confiscated smuggled goods and articles
among themselves.
海关工作人员不得购买没收的走私货物、物品；购买没收的走私货物、物品的，责令退还，并可以给予行政处分。
No Customs personnel shall purchase confiscated smuggled goods and articles.
Those who have done so shall be made to return the goods and articles, and may
be subject to disciplinary actions.
第五十六条
海关工作人员滥用职权，故意刁难，拖延监管、查验的，给予行政处分；徇私舞弊、玩忽职守或者放纵走私的，根据情节轻重，给予行政处分或者依法追究刑事责任。
[Article 56] Disciplinary actions shall be imposed on those Customs personnel
who abuse their power and intentionally create difficulties or procrastinate the
control and examination; disciplinary or legal actions shall be taken on those
who practice graft, neglect their duties or indulge in smuggling, depending on
the seriousness of the case.
第七章 附 则
CHAPTER VII SUPPLEMENTARY PROVISIONS
第五十七条 本法下列用语的含义：
[Article 57] Terms used in this Law are defined as follows:
“进出境运输工具”，是指用以载运人员、货物、物品进出境的各种船舶、车辆、航空器和驮畜。
The term "inbound and outbound means of transport" means various vessels,
vehicles, aircraft and animals which enter or leave the territory for carrying
passengers, goods and articles.
“过境、转运和通运货物”，是指由境外启运、通过中国境内继续运往境外的货物。其中，通过境内陆路运输的，称“过境货物”；在境内设立海关的地点换装运输工具，而不通过境内陆路运输的，称“转运货物”；由船舶、航空器载运进境并由原装运输工具载运出境的，称“通运货物”。
The term "transit, transshipment and through goods" means goods which come
from a place outside the territory and pass through the territory en route to a
place outside the territory. Among them, "transit goods" are those passing
through the territory by land, transshipment goods" are those only changing the
means of transport at a place having a Customs office and without passing
through the territory by land, and "through goods" are those carried into and
out of the territory by the same vessel or aircraft.
“海关监管货物”，是指本法第十七条所列的进出口货物，过境、转运、通运货物，以及暂时进出口货物、保税货物和其他尚未办结海关手续的进出境货物。
The term "goods under Customs control" means import and export goods
enumerated in Article 17 of this Law, transit goods, transshipment goods,
through goods, temporary import and export goods, bonded goods and other inbound
and outbound goods for which Customs formalities have not been completed.
“保税货物”，是指经海关批准未办理纳税手续进境，在境内储存、加工、装配后复运出境的货物。
The term "bonded goods" means goods which have entered the territory with
formalities of duty payment being exempted upon Customs approval and will be
reshipped out of the territory after being stored, processed or assembled in the
territory.
“海关监管区”，是指设立海关的港口、车站、机场、国界孔道、国际邮件互换局（交换站）和其他有海关监管业务的场所，以及虽未设立海关，但是经国务院批准的进出境地点。
The term "Customs surveillance zone" means exports, railway and highway
station, airports, border passes and international postal matter exchanges for
which a Customs office is provided, other places where Customs control is
conducted and places without a Customs office but have been approved by the
State Council as a point of entry or exit.
第五十八条 海关对检举或者协助查获违反本法案件的有功单位和个人，应当给予奖励。对于检举违法行为的单位和个人，海关应当负责保密。
[Article 58] The customs shall reward individuals or units providing
information or assistance which is helpful for the exposing of offences against
this Law; the identities of such individuals or units shall be kept strictly
confidential by the Customs.
第五十九条 经济特区等特定地区同境内其他地区之间往来的运输工具、货物、物品的监管办法，由国务院另行规定。
[Article 59] Rules governing the control over the means of transport, goods
and articles of other parts of the territory entering or leaving the Special
Economic Zones and other specially designated areas shall be enacted by the
State Council.
第六十条 海关总署根据本法制定实施细则，报国务院批准后施行。
[Article 60] Detailed rules and regulations for the implementation of this Law
shall be drawn up by the Customs General Administration and be put into force
after being approved by the State Council.
第六十一条 本法自１９８７年７月１日起施行。１９５１年４月１８日中央人民政府公布的《中华人民共和国暂行海关法》同时废止
[Article 61] This Law shall enter into force on July 1, 1987, on which date
the Provisional Customs Law of the People's Republic of China promulgated on
April 18, 1951 shall be abrogated.
希尼尔翻译公司 2014-10-24
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